CHAPTER 5
FINANCES

ARTICLE 11
ADMISSIONS TAX

Section 5-11-1. Legislative Intent
Section 5-11-2. Excise Tax Based on Admissions
Section 5-11-3. Definitions
Section 5-11-4. Place or Event Open to the Public
Section 5-11-5. Taxable Transactions
Section 5-11-6. Exclusions and Exemptions
Section 5-11-7. Exemptions: Burden of Proof
Section 5-11-8. Reports and Remittances
Section 5-11-9. Refunds
Section 5-11-10. Free or Complimentary Admissions; Admissions at Reduced Charges
Section 5-11-11. City Owned Places and City Sponsored Events
Section 5-11-12. Liability; Licenses and Reporting Procedure
Section 5-11-13. Sales and Use
Section 5-11-14. Responsibility for Collection and Remittance of Tax
Section 5-11-15. License to be Obtained
Section 5-11-16. Penalty and Interest for Failure to Collect or Remit Tax
Section 5-11-17. Director of Finance Empowered to Make Rules and Regulations
Section 5-11-18. Criminal Penalties for Violation
Section 5-11-19. Repeal of Conflicting Ordinances
Section 5-11-20. Severability